61.assessed level of material misstatement risk 重大错报风险的评估水平 M%*D}s-QE
62.simall business 小规模企业 KKrLF?rc
63.accounting system 会计系统 ~&zrDj~FI
64.test of control 控制测试 (P(=6-0
65.walk-through test 穿行测试 }}R?pU_
66.communication 沟通 +XaRwcLC.
67.flow chart 流程图 Se0!-NUK0
68.reperformance of internal control 重新执行 79DzrLu
69.audit evidence 审计证据 @D?KS;#
70.substantive procedures 实质性程序 sj;n1t}$S
71.assertions 认定 :htz]
72.esistence 存在 ~0;l\^
73.occurrence 发生 &U_YDUQ'L
74.completeness 完整性 tHhau.!
75.rights and obligations 权利和义务 \a_75^2
76.valuation and allocation 计价和分摊 K;:_UJ>t
77.cutoff 截止 >GbCRN~
78.accuracy 准确性 |4$.mb.
79.classification 分类 h/)kd3$*'
80.inspection 检查 >9WJa 5{
81.supervision of counting 监盘 Ri<7!Y?l
82.observation 观察 fU6O: -
83.confirmation 函证 w^AY= Fc
84.computation 计算 (D\7EH\9,]
85.analytical procedures 分析程序 S.<aCN<@
86.vouch 核对 {V8yJ{.G
87.trace 追查 -Kas9\VWEw
88.audit sampling 审计抽样 m;_gNh8 Ee
89.error 误差 >,Z[IAU.x5
90.expected error 预期误差 } @)r\t4m
91.population 总体 Qu
x1N
92.sampling risk 抽样风险 vz$_Fgsc.
93.non- sampling risk 非抽样风险 -qbx:Kk(
94.sampling unit 抽样单位 |)Q#U$ m
95.statistical sampling 统计抽样 K@f@vyw]
96.tolerable error 可容忍误差 D]?eRO9'
97.the risk of under reliance 信赖不足风险 Rudj"OGO
98.the risk of over reliance 信赖过度风险 3R}O3#lj,
99.the risk of incorrect rejection 误拒风险 tj'xjX
100. the risk of incorrect acceptance 误受风险 z[cs/x
101.working trial balance 试算平衡表 6>yfm4o
102.index and cross-referencing 索引和交叉索引 6YHQ/#'G~
103.cash receipt 现金收入 X7bS{GT
104.cash disbursement 现金支出 ?Z0NHy;5
105.bank statement 银行对账单 {
R`"Nk
106.bank reconciliation 银行存款余额调节表 <M
y+!3\A
107.balance sheet date 资产负债表日 #JAy
108.net realizable value 可变现净值 ?rJe"TOIy
109.storeroom 仓库 y6hb-:
#1
110.sale invoice 销售发票 (u{?aG~
111.price list 价目表 IjPCaH.:t
112.positive confirmation request 积极式询证函 &Hi;>
113.negative confirmation request 消极式询证函 Uhw:XV@m
114.purchase requisition 请购单 {^T_m)|n
115.receiving report 验收报告 }fV+Kd$CB
116.gross margin 毛利 2Y7u M;8
117.manufacturing overhead 制造费用 {vhP'!a6W
118.material requisition 领料单 1_jd1UT
119.inventory-taking 存货盘点 ^pysoaZCT_
120.bond certificate 债券 V JJ6q
121.stock certificate 股票 R<)^--
n
122.audit report 审计报告 H{BP7!t[V
123.entity 被审计单位 D}MCVNd^
124.addressee of the audit report 审计报告的收件人 J#*%r)
125.unqualified opinion 无保留意见 @2`$ XWD
126.qualified opinion 保留意见 +F4SU(T
127.disclaimer of opinion 无法表示意见 A<U9$"j9J
128.adverse opinion 否定意见